Examlex
The efficiency of the atmosphere in retaining heat is increasing.
Unamortized Acquisition Differential
The portion of the purchase price that is not yet allocated and remains unamortized on the balance sheet after an acquisition.
Goodwill Impairment
A charge that occurs when the fair value of goodwill drops below its recorded cost on the balance sheet, indicating a reduction in the value of acquired assets.
Mark-Up
A sum added to the purchasing price of products to account for overhead expenses and earnings.
Equity Method
An accounting technique used for recording investments in associate companies where the investment gives the investor significant influence over the company.
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